David
H. Sohmer

Is fair market value a fact?, Article principal – Wolters Kluwer Tax Topics no 2689, octobre 2023 (collaboration avec Jonathan Éthier)

The Securities Transfer Act and the Income Tax Act: Who Owns Publicly Traded Securities?, Article principal – Wolters Kluwer Tax Topics no 2556, mars 2021 (collaboration avec Jonathan Éthier)

CRA Audit Says It Has a Justice Opinion Confirming Its Position: Do You Hold or Fold?, Article principal – Wolters Kluwer Tax Topics no 2532, septembre 2020 (coécrit avec Jonathan Éthier)

The Pandemic Deficit: How Will the Piper Be Paid?, Wolters Kluwer, Article Principal – CCH Wealth Management Times, juin 2020 (coécrit avec Jonathan Éthier)

The Pandemic Deficit: How Will the Piper Be Paid?, Wolters Kluwer, Tax Topics, mai 2020 (coécrit avec Jonathan Éthier)

The Union, the CRA and the Taxpayer: A Winner, a Loser and Collateral Damage, The Canadian Taxpayer (Décembre 2019)

The CRA Head Office and Nero: Both Fiddled While Their Charges Burned, The Canadian Taxpayer (Octobre 2019)

Letter to the Editor, The Canadian Taxpayer (Juin 2019)

A CRA All Star Tag Team v. Gaston Gauthier: Politics Trumps Transparency, The Canadian Taxpayer (Février 2019)

Transparency and the Voluntary Disclosure Program: Entrapment for the Wary, The Canadian Taxpayer (Novembre 2018)

Do Shares of an American Company Credited to an Account with a Canadian Broker Constitute  »Specified Foreign Property »?, The Canadian Taxpayer (Août 2018)

Margin Trading, Short Selling and My Client-Broker Agreement: What you See is Not What You Get, The Canadian Taxpayer (Mai 2018)

Making Canada Fair Again: Politics and the Consultation Paper on Tax Planning Using Private Corporations, The Canadian Taxpayer (Septembre 2017)

Sohmer Comments on VDP Proposals, The Canadian Taxpayer (Juillet 2017)

Safe Income: Fact of Fiction? (and why the answer matters), The Canadian Taxpayer (Juin 2017)

Regard critique sur l’application de la méthode de l’avoir net rétropectif au-delà de la période normale de cotisation, Revue de l’APFF (Mars 2017)

Canada’s Voluntary Disclosure Program: If It Ain’t Broke Don’t Fix It., The Canadian Taxpayer (Février 2017)

Interest Relief and Undue Delays: The Tax Court Blocks a Low Blow by the CRA, The Canadian Taxpayer, (Octobre 2015)

Issues Relating to U.S. and Canadian Voluntary Compliance and Offshore Compliance Enforcement (Novembre 2013)

Should Taxpayers Be Penalized for Their Accountant’s Lack of Due Diligence: A Criminal Lawyer and a Tax Lawyer Both Say No! (Part II.), The Canadian Taxpayer (Août 2012)

Offshore Tax Enforcement: Voluntary Disclosure FBARs and FATCA (Août 2012)

Should Taxpayers Be Penalized for Their Accountant’s Lack of Due Diligence: A Criminal Lawyer and a Tax Lawyer Both Say No! (Part I.), The Canadian Taxpayer (Juillet 2012)

Copthorne and the Supreme Court: Did the Court Cross the Line?, The Canadian Taxpayer (Février 2012)

The Supreme Court Decision in Copthorne: A Move to the Middle, The Canadian Taxpayer (Janvier 2012)

Can the Voluntary Disclosure Program Survive the Federal Court of Appeal Decision in Bozzer v. The Queen, The Canadian Taxpayer (Septembre 2011)

House of Commons finance Committee on Offshore Banking (Janvier 2011)

Offshore Banking and the CRA: Politics and the Voluntary Disclosure Program (Part II), The Canadian Taxpayer (Décembre 2010)

Offshore Banking and the CRA: Fiction and Fact (Part I), The Canadian Taxpayer (Novembre 2010)

The IRS vs. UBS: Implications for Canadians, The Canadian Taxpayer (Septembre 2009)

GAAR or GAAR Lite: What Did Parliament REally Really Want?,  The Canadian Taxpayer (Février 2008)

Mentions sur la liste « The Best Lawyers in Canada » en droit fiscal, fiducies et successions

Recommandations fréquentes de « Lexpert » en planification fiscale et successorale

Rapport d’évaluation Martindale Hubbell – Cote AV Preeminent (plus de 25 ans)

Gouverneur à vie de la Fondation du Barreau du Québec

Présentation sur les services bancaires extraterritoriaux lors des audiences du Comité des finances de la Chambre des communes

Présentation au ALI-ABA Institute on International Trust and Estate Planning – Offshore Tax Enforcement: Voluntary Disclosure, FBARs and FATCA

Barreau du Québec

Membre à vie du Barreau de la Nouvelle-Écosse

Fondation canadienne de fiscalité

Association fiscale internationale

Society of Trust and Estate Practitioners

Baccalauréat en droit civil (B.C.L.), Université McGill

Juris Doctor (J.D.), Université Dalhousie

Baccalauréat en commerce, Université McGill

Baccalauréat en arts, Sir George Williams (Université Concordia)